[neekburm]

It is exceedingly rare for a fine to be struck down as a violation of the Eighth Amendment. The standard as articulated by Waters-Pierce Oil Co. v. Texas, 212 U.S. 86 (1909) is that the fine must be "so grossly excessive as to amount to a deprivation of property without due process of law."

That case was about a $5000 a day antitrust fine, which had accumulated to $1.6 million, but had not forced compliance with the law. The Supremes concluded that the fine was not excessive, because the business was doing well enough not to comply despite the fines.

The fine would have to be grossly in excess of what it would take to force compliance by a reasonable business. A fine that amounts to a doubling of the property tax would almost certainly not be a violation of the Eighth amendment.